https://www.taxtmi.com/caselaws?id=398486 The Tribunal partially allowed the appeal, reducing the penalty imposed on the appellant under the Customs Act. While setting aside the penalty under Section 114(iii) due to lack of direct involvement in exporting goods, it upheld the penalty under Section 114AA for knowingly preparing documents related to the fraudulent export scheme. The appellant's role as an employee following instructions was considered, leading to a reduction in the penalty amount to the pre-deposit made by the appellant. The judgment emphasized the distinction between the appellant's role and knowledge in the fraudulent activities, resulting in a reduced penalty. en-us Mon, 14 Sep 2020 00:00:00 +0530 Thu, 17 Sep 2020 15:20:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398486 The Tribunal partially allowed the appeal, reducing the penalty imposed on the appellant under the Customs Act. While setting aside the penalty under Section 114(iii) due to lack of direct involvement in exporting goods, it upheld the penalty under Section 114AA for knowingly preparing documents related to the fraudulent export scheme. The appellant's role as an employee following instructions was considered, leading to a reduction in the penalty amount to the pre-deposit made by the appellant. The judgment emphasized the distinction between the appellant's role and knowledge in the fraudulent activities, resulting in a reduced penalty. Case-Laws Customs Mon, 14 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398486